Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 616 - AT - Service TaxDenial of refund claim - refund under notification no. 40/2007-ST or 41/2007-ST - terminal handling charges - GTA service - Held that:- Regarding the amount of ₹ 80865/-, we find that the sample invoices produced by the appellant show the service tax having been paid under business support service which is not a service covered under notification no. 40/2001-ST or 41/2007-ST dated 6/10/2007. Further, the contention that notification no. 41/2007-S.T. should be given effect from 7/9/2007 when notification no. 40/2007-ST was issued is totally untenable as there is nothing in notification no. 41/2007-ST which would even suggest that it has any retrospective applicability. Consequently, the refund pertaining to Insurance Service is not admissible. The appellant itself has admitted that an amount of ₹ 5976/- was the service tax relating to handling charges and not in relation to freight charges, and therefore, even this amount is not admissible for refund under any of the two notifications. - No infirmity in impugned order - Decided against Assessee.
|